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<h1>Swachh Bharat Cess Introduced: 2% Service Tax on Taxable Services Under Clause 117 of Finance Bill, 2015</h1> Clause 117 of the Finance Bill, 2015 introduces the Swachh Bharat Cess, a service tax of two percent on taxable services to fund and promote Swachh Bharat initiatives. This cess is additional to existing service taxes under the Finance Act, 1994, or any other applicable laws. The collected funds are first credited to the Consolidated Fund of India and can be used by the Central Government for specified purposes following parliamentary appropriation. The provisions of the Finance Act, 1994, including those on refunds, exemptions, interest, and penalties, apply to the Swachh Bharat Cess.